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Texas Tax Code - Section 6.28. Bonds For State And County Taxes

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 6.28. Bonds For State And County Taxes

§ 6.28. BONDS FOR STATE AND COUNTY TAXES.  (a) Before 
beginning to perform the duties of office, a person elected or 
appointed as county assessor-collector must give bonds to the state 
and to the county, conditioned on the faithful performance of the 
person's duties as assessor-collector.
	(b)  The bond for state taxes must be payable to the governor 
and his successors in office in an amount equal to five percent of 
the net state collections from motor vehicle sales and use taxes and 
motor vehicle registration fees in the county during the year 
ending August 31 preceding the date bond is given, except that the 
amount of bond may not be less than $2,500 or more than $100,000.  To 
be effective, the bond must be approved by the commissioners court 
and the state comptroller of public accounts.
	(c)  The bond for county taxes must be payable to the 
commissioners court in an amount equal to 10 percent of the total 
amount of county taxes imposed in the preceding tax year, except 
that the amount of the bond may not be more than $100,000.  To be 
effective, the bond must be approved by the commissioners court.
	(d)  The state comptroller of public accounts or the 
commissioners court may require a new bond for state taxes at any 
time.  The commissioners court may require a new bond for county 
taxes at any time.  However, the total amount of state bonds or 
county bonds required of an assessor-collector may not exceed 
$100,000 at one time.  The commissioners court shall suspend the 
assessor-collector from office and begin removal proceedings if he 
fails to give new bond within a reasonable time after demand.
	(e)  The assessor-collector's official oath and bonds for 
state and county taxes shall be recorded in the office of the county 
clerk, and the county judge shall submit the bond for state taxes to 
the state comptroller of public accounts.
	(f)  A county shall pay a reasonable premium for the 
assessor-collector's bonds for state and county taxes out of the 
county general revenue fund on presentation to the commissioners 
court of a bill for the premium authenticated as required by law for 
other claims against the county.  A court of competent jurisdiction 
may determine the reasonableness of any amount claimed as premium.

Acts 1979, 66th Leg., p. 2230, ch. 841, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, § 27, 
eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4820, ch. 851, § 3, 
eff. Aug. 29, 1983;  Acts 1999, 76th Leg., ch. 1097, § 1, eff. 
Aug. 30, 1999.

Last modified: August 11, 2007